資產負債表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
- 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
- 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
- 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
- 最容易被操弄的資產是應收帳款, 存貨和長期投資
- 如果有資金貸予他人要注意
- 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
- 圖表中的值是加一取對數, 目的是為了看趨勢
- 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
- 如果未分配盈餘為負, 就算當年有獲利也沒法配息
- 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
| 現金及約當現金 YoY | 短期借款 YoY | 一年內到期長期負債 YoY | 資金貸予他人 YoY | 營收 YoY | 淨利 YoY | 應收帳款及票據 YoY | 應收帳款佔營收比(%) YoY | 存貨 YoY | 長期投資 YoY | 長期負債 YoY | 商譽及無形資產 YoY | 股本 YoY | 法定盈餘公積 YoY | 特別盈餘公積 YoY | 未分配盈餘 YoY | 保留盈餘 YoY | 其它權益 YoY | 配息能力 YoY | 非控制權益佔比 YoY | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2021 (10) | 35.52 | 24.02 | 49.08 | 9.16 | 1.3 | -36.59 | 0 | 0 | 89.01 | 21.43 | 9.56 | -3.82 | 34.8 | -9.21 | 39.10 | -25.23 | 28.46 | 0.11 | 0 | 0 | 41.08 | 1.99 | 0.65 | 71.05 | 9.71 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 87.51 | 4.33 | -9.31 | 0 | -9.31 | 0 | -0.00 | 0 |
| 2020 (9) | 28.64 | 21.92 | 44.96 | -25.82 | 2.05 | 173.33 | 0 | 0 | 73.3 | -10.39 | 9.94 | -17.17 | 38.33 | -4.25 | 52.29 | 6.86 | 28.43 | 17.33 | 0 | 0 | 40.28 | 18.75 | 0.38 | -11.63 | 9.71 | 4.97 | 0 | 0 | 0 | 0 | 0 | 0 | 83.88 | 8.68 | -8.41 | 0 | -8.41 | 0 | -0.00 | 0 |
| 2019 (8) | 23.49 | -13.83 | 60.61 | 9.54 | 0.75 | -82.8 | 0 | 0 | 81.8 | 10.71 | 12.0 | 44.06 | 40.03 | 3.3 | 48.94 | -6.69 | 24.23 | 4.89 | 0 | 0 | 33.92 | 34.28 | 0.43 | -17.31 | 9.25 | 0.0 | 9.6 | 9.46 | 5.76 | 14.06 | 61.83 | 10.43 | 77.18 | 10.56 | -9.61 | 0 | 52.22 | 3.96 | -0.00 | 0 |
| 2018 (7) | 27.26 | -31.51 | 55.33 | 8.92 | 4.36 | -37.98 | 0 | 0 | 73.89 | 24.21 | 8.33 | -14.21 | 38.75 | -12.03 | 52.44 | -29.18 | 23.1 | 10.74 | 0 | 0 | 25.26 | 60.89 | 0.52 | -18.75 | 9.25 | 0.0 | 8.77 | 12.58 | 5.05 | 0 | 55.99 | -6.64 | 69.81 | 3.03 | -5.76 | 0 | 50.23 | -8.54 | -0.00 | 0 |
| 2017 (6) | 39.8 | 16.0 | 50.8 | 23.33 | 7.03 | 0 | 0 | 0 | 59.49 | -9.02 | 9.71 | -35.99 | 44.05 | -19.57 | 74.05 | -11.6 | 20.86 | 3.52 | 0 | 0 | 15.7 | -10.74 | 0.64 | -20.99 | 9.25 | -0.22 | 7.79 | 24.04 | 0 | 0 | 59.97 | 3.29 | 67.76 | 5.32 | -5.05 | 0 | 54.92 | 0.2 | -0.00 | 0 |
| 2016 (5) | 34.31 | 36.48 | 41.19 | 18.4 | 0 | 0 | 0 | 0 | 65.39 | 7.21 | 15.17 | -3.19 | 54.77 | 3.65 | 83.76 | -3.32 | 20.15 | 17.49 | 0 | 0 | 17.59 | 486.33 | 0.81 | -5.81 | 9.27 | 0.0 | 6.28 | 33.33 | 0 | 0 | 58.06 | 14.43 | 64.34 | 16.03 | -3.25 | 0 | 54.81 | -0.54 | 0.00 | 0 |
| 2015 (4) | 25.14 | 7.16 | 34.79 | 7.41 | 10.74 | 7.94 | 0 | 0 | 60.99 | 5.46 | 15.67 | 8.29 | 52.84 | 1.34 | 86.64 | -3.91 | 17.15 | 22.94 | 0 | 0 | 3.0 | 100.0 | 0.86 | -21.1 | 9.27 | 0.0 | 4.71 | 44.48 | 0 | 0 | 50.74 | 19.05 | 55.45 | 20.86 | 4.37 | -32.67 | 55.11 | 12.22 | 0.00 | 0 |
| 2014 (3) | 23.46 | 29.9 | 32.39 | 134.71 | 9.95 | 0 | 0 | 0 | 57.83 | 18.53 | 14.47 | 1.9 | 52.14 | 43.56 | 90.16 | 21.12 | 13.95 | 17.33 | 0 | 0 | 1.5 | -86.57 | 1.09 | -12.8 | 9.27 | 0.54 | 3.26 | 77.17 | 0 | 0 | 42.62 | 19.48 | 45.88 | 22.31 | 6.49 | 68.57 | 49.11 | 24.27 | 0.00 | 0 |
| 2013 (2) | 18.06 | 11.07 | 13.8 | 256.59 | 0 | 0 | 0 | 0 | 48.79 | 28.19 | 14.2 | 34.98 | 36.32 | 65.02 | 74.44 | 28.73 | 11.89 | 87.84 | 0 | 0 | 11.17 | 715.33 | 1.25 | 190.7 | 9.22 | 2.1 | 1.84 | 132.91 | 0 | 0 | 35.67 | 31.92 | 37.51 | 34.78 | 3.85 | 332.58 | 39.52 | 41.5 | 0.00 | 0 |
| 2012 (1) | 16.26 | 0 | 3.87 | 0 | 0.07 | 0 | 0 | 0 | 38.06 | 0 | 10.52 | 0 | 22.01 | 0 | 57.83 | 0 | 6.33 | 0 | 0 | 0 | 1.37 | 0 | 0.43 | 0 | 9.03 | 0 | 0.79 | 0 | 0 | 0 | 27.04 | 0 | 27.83 | 0 | 0.89 | 0 | 27.93 | 0 | 0.00 | 0 |
| 現金及約當現金 QoQ YoY | 短期借款 QoQ YoY | 一年內到期長期負債 QoQ YoY | 資金貸予他人 QoQ YoY | 營收 QoQ YoY | 淨利 QoQ YoY | 應收帳款及票據 QoQ YoY | 應收帳款佔營收比(%) QoQ YoY | 存貨 QoQ YoY | 長期投資 QoQ YoY | 長期負債 QoQ YoY | 商譽及無形資產 QoQ YoY | 股本 QoQ YoY | 法定盈餘公積 QoQ YoY | 特別盈餘公積 QoQ YoY | 未分配盈餘 QoQ YoY | 保留盈餘 QoQ YoY | 其它權益 QoQ YoY | 配息能力 QoQ YoY | 非控制權益佔比 QoQ YoY | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 21Q4 (20) | 35.52 | 17.89 | 24.02 | 49.08 | -1.78 | 9.16 | 1.3 | 0.0 | -36.59 | 0 | 0 | 0 | 24.67 | 20.81 | 3.66 | 1.68 | 35.48 | -53.72 | 34.8 | -3.33 | -9.21 | 39.09 | -4.28 | -25.25 | 28.46 | -1.42 | 0.11 | 0 | 0 | 0 | 41.08 | 0.0 | 1.99 | 0.65 | -1.52 | 71.05 | 9.71 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 87.51 | 1.96 | 4.33 | -9.31 | 10.31 | -10.7 | -9.31 | 10.31 | -10.7 | -0.00 | 2.33 | 92.49 |
| 21Q3 (19) | 30.13 | -19.09 | 36.89 | 49.97 | 14.66 | 4.19 | 1.3 | 0.0 | 73.33 | 0 | 0 | 0 | 20.42 | -13.18 | 11.65 | 1.24 | -69.08 | -66.4 | 36.0 | -2.36 | -6.83 | 40.84 | -4.72 | -22.87 | 28.87 | 2.19 | 0.35 | 0 | 0 | 0 | 41.08 | -1.56 | 1.13 | 0.66 | -1.49 | 69.23 | 9.71 | 0.0 | 0.0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 85.83 | 1.35 | 6.94 | -10.38 | -6.46 | 6.57 | -10.38 | -6.46 | 6.57 | -0.00 | 90.96 | 92.73 |
| 21Q2 (18) | 37.24 | 16.01 | 122.73 | 43.58 | -7.69 | -7.57 | 1.3 | -48.0 | 0 | 0 | 0 | 0 | 23.52 | 15.24 | 39.17 | 4.01 | 53.05 | 99.5 | 36.87 | -3.61 | -5.87 | 42.86 | -11.03 | -17.13 | 28.25 | -4.27 | 1.8 | 0 | 0 | 0 | 41.73 | 3.09 | 0.87 | 0.67 | -2.9 | 67.5 | 9.71 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 84.69 | -2.1 | 10.62 | -9.75 | -10.54 | 20.99 | -9.75 | -10.54 | -122.25 | -0.00 | -2.39 | 28.76 |
| 21Q1 (17) | 32.1 | 12.08 | 46.51 | 47.21 | 5.0 | -21.26 | 2.5 | 21.95 | 0 | 0 | 0 | 0 | 20.41 | -14.24 | 42.73 | 2.62 | -27.82 | 329.51 | 38.25 | -0.21 | -7.56 | 48.17 | -7.89 | -8.32 | 29.51 | 3.8 | 9.26 | 0 | 0 | 0 | 40.48 | 0.5 | 8.32 | 0.69 | 81.58 | 64.29 | 9.71 | 0.0 | 4.97 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 86.51 | 3.14 | 11.21 | -8.82 | -4.88 | 16.71 | -8.82 | -4.88 | -117.01 | -0.00 | 16.99 | 28.74 |
| 20Q4 (16) | 28.64 | 30.12 | 21.92 | 44.96 | -6.26 | -25.82 | 2.05 | 173.33 | 173.33 | 0 | 0 | 0 | 23.8 | 30.13 | 1.32 | 3.63 | -1.63 | -11.89 | 38.33 | -0.8 | -4.25 | 52.30 | -1.22 | 6.86 | 28.43 | -1.18 | 17.33 | 0 | 0 | 0 | 40.28 | -0.84 | 18.75 | 0.38 | -2.56 | -11.63 | 9.71 | 0.0 | 4.97 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 83.88 | 4.51 | 8.68 | -8.41 | 24.3 | 12.49 | -8.41 | 24.3 | -116.1 | -0.00 | 5.47 | 29.07 |
| 20Q3 (15) | 22.01 | 31.64 | 4.16 | 47.96 | 1.72 | -27.65 | 0.75 | 0 | 0.0 | 0 | 0 | 0 | 18.29 | 8.22 | -13.07 | 3.69 | 83.58 | 7.27 | 38.64 | -1.35 | -6.6 | 52.95 | 2.36 | -0.29 | 28.77 | 3.68 | 14.62 | 0 | 0 | 0 | 40.62 | -1.81 | 12.09 | 0.39 | -2.5 | -13.33 | 9.71 | 0.0 | 4.97 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | -100.0 | -100.0 | 80.26 | 4.83 | 9.84 | -11.11 | 9.97 | -29.94 | -11.11 | -125.35 | -122.6 | -0.00 | 11.33 | 31.16 |
| 20Q2 (14) | 16.72 | -23.69 | -24.85 | 47.15 | -21.36 | -24.07 | 0 | 0 | -100.0 | 0 | 0 | 0 | 16.9 | 18.18 | -15.16 | 2.01 | 229.51 | -25.83 | 39.17 | -5.34 | -8.78 | 51.72 | -1.57 | -7.72 | 27.75 | 2.74 | 11.45 | 0 | 0 | 0 | 41.37 | 10.7 | 59.48 | 0.4 | -4.76 | -18.37 | 9.71 | 4.97 | 4.97 | 10.8 | 12.5 | 12.5 | 9.61 | 66.84 | 66.84 | 56.16 | -10.04 | 3.48 | 76.56 | -1.58 | 9.97 | -12.34 | -16.53 | -200.98 | 43.82 | -15.47 | -12.66 | -0.00 | -2.41 | 25.76 |
| 20Q1 (13) | 21.91 | -6.73 | -29.93 | 59.96 | -1.07 | -1.15 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 14.3 | -39.12 | -17.53 | 0.61 | -85.19 | -64.74 | 41.38 | 3.37 | 4.47 | 52.55 | 7.36 | -0.64 | 27.01 | 11.47 | 10.33 | 0 | 0 | 0 | 37.37 | 10.17 | 41.45 | 0.42 | -2.33 | -17.65 | 9.25 | 0.0 | 0.0 | 9.6 | 0.0 | 9.46 | 5.76 | 0.0 | 14.06 | 62.43 | 0.97 | 8.16 | 77.79 | 0.79 | 8.75 | -10.59 | -10.2 | -289.34 | 51.84 | -0.73 | -5.75 | -0.00 | 17.38 | 21.08 |
| 19Q4 (12) | 23.49 | 11.17 | -13.83 | 60.61 | -8.57 | 9.54 | 0.75 | 0.0 | -82.8 | 0 | 0 | 0 | 23.49 | 11.64 | 19.79 | 4.12 | 19.77 | 64.8 | 40.03 | -3.24 | 3.3 | 48.94 | -7.83 | -6.66 | 24.23 | -3.47 | 4.89 | 0 | 0 | 0 | 33.92 | -6.4 | 34.28 | 0.43 | -4.44 | -17.31 | 9.25 | 0.0 | 0.0 | 9.6 | 0.0 | 9.46 | 5.76 | 0.0 | 14.06 | 61.83 | 7.14 | 10.43 | 77.18 | 5.62 | 10.56 | -9.61 | -12.4 | -66.84 | 52.22 | 6.22 | 3.96 | -0.00 | 8.26 | 3.29 |
| 19Q3 (11) | 21.13 | -5.03 | -9.16 | 66.29 | 6.75 | 12.18 | 0.75 | -81.25 | -68.22 | 0 | 0 | 0 | 21.04 | 5.62 | 6.59 | 3.44 | 26.94 | 84.95 | 41.37 | -3.66 | -9.83 | 53.10 | -5.26 | -37.17 | 25.1 | 0.8 | 12.71 | 0 | 0 | 0 | 36.24 | 39.71 | 47.32 | 0.45 | -8.16 | -18.18 | 9.25 | 0.0 | 0.0 | 9.6 | 0.0 | 9.46 | 5.76 | 0.0 | 14.06 | 57.71 | 6.34 | 7.89 | 73.07 | 4.96 | 8.56 | -8.55 | -108.54 | -30.53 | 49.16 | -2.01 | 4.73 | -0.00 | 4.36 | -73.65 |
| 19Q2 (10) | 22.25 | -28.85 | -36.65 | 62.1 | 2.37 | 28.65 | 4.0 | -17.7 | -52.72 | 0 | 0 | 0 | 19.92 | 14.88 | 9.39 | 2.71 | 56.65 | 97.81 | 42.94 | 8.41 | -12.72 | 56.05 | 5.99 | -60.64 | 24.9 | 1.72 | 11.71 | 0 | 0 | 0 | 25.94 | -1.82 | 13.08 | 0.49 | -3.92 | -16.95 | 9.25 | 0.0 | 0.0 | 9.6 | 9.46 | 9.46 | 5.76 | 14.06 | 0 | 54.27 | -5.98 | -4.27 | 69.62 | -2.67 | 6.37 | -4.1 | -50.74 | -63.35 | 50.17 | -8.78 | -7.4 | -0.00 | -8.86 | -131.93 |
| 19Q1 (9) | 31.27 | 14.71 | -8.19 | 60.66 | 9.63 | 16.12 | 4.86 | 11.47 | -31.16 | 0 | 0 | 0 | 17.34 | -11.58 | 6.12 | 1.73 | -30.8 | -33.72 | 39.61 | 2.22 | -20.76 | 52.88 | 0.85 | -82.71 | 24.48 | 5.97 | 16.35 | 0 | 0 | 0 | 26.42 | 4.59 | 69.36 | 0.51 | -1.92 | -17.74 | 9.25 | 0.0 | 0.0 | 8.77 | 0.0 | 12.58 | 5.05 | 0.0 | 0 | 57.72 | 3.09 | -7.77 | 71.53 | 2.46 | 1.65 | -2.72 | 52.78 | -51.96 | 55.0 | 9.5 | -9.52 | -0.00 | -1.25 | -156.86 |
| 18Q4 (8) | 27.26 | 17.2 | 0 | 55.33 | -6.36 | 0 | 4.36 | 84.75 | 0 | 0 | 0 | 0 | 19.61 | -0.66 | 0 | 2.5 | 34.41 | 0 | 38.75 | -15.54 | 0 | 52.44 | -37.95 | 0 | 23.1 | 3.73 | 0 | 0 | 0 | 0 | 25.26 | 2.68 | 0 | 0.52 | -5.45 | 0 | 9.25 | 0.0 | 0 | 8.77 | 0.0 | 0 | 5.05 | 0.0 | 0 | 55.99 | 4.67 | 0 | 69.81 | 3.71 | 0 | -5.76 | 12.06 | 0 | 50.23 | 7.01 | 0 | -0.00 | -64.73 | 0 |
| 18Q3 (7) | 23.26 | -33.77 | 0 | 59.09 | 22.42 | 0 | 2.36 | -72.1 | 0 | 0 | 0 | 0 | 19.74 | 8.4 | 0 | 1.86 | 35.77 | 0 | 45.88 | -6.75 | 0 | 84.51 | -40.65 | 0 | 22.27 | -0.09 | 0 | 0 | 0 | 0 | 24.6 | 7.24 | 0 | 0.55 | -6.78 | 0 | 9.25 | 0.0 | 0 | 8.77 | 0.0 | 0 | 5.05 | 0 | 0 | 53.49 | -5.64 | 0 | 67.31 | 2.84 | 0 | -6.55 | -160.96 | 0 | 46.94 | -13.36 | 0 | -0.00 | -27.73 | 0 |
| 18Q2 (6) | 35.12 | 3.11 | 0 | 48.27 | -7.6 | 0 | 8.46 | 19.83 | 0 | 0 | 0 | 0 | 18.21 | 11.44 | 0 | 1.37 | -47.51 | 0 | 49.2 | -1.58 | 0 | 142.40 | -53.45 | 0 | 22.29 | 5.94 | 0 | 0 | 0 | 0 | 22.94 | 47.05 | 0 | 0.59 | -4.84 | 0 | 9.25 | 0.0 | 0 | 8.77 | 12.58 | 0 | 0 | 0 | 0 | 56.69 | -9.41 | 0 | 65.45 | -6.99 | 0 | -2.51 | -40.22 | 0 | 54.18 | -10.87 | 0 | -0.00 | -20.56 | 0 |
| 18Q1 (5) | 34.06 | 0 | 0 | 52.24 | 0 | 0 | 7.06 | 0 | 0 | 0 | 0 | 0 | 16.34 | 0 | 0 | 2.61 | 0 | 0 | 49.99 | 0 | 0 | 305.94 | 0 | 0 | 21.04 | 0 | 0 | 0 | 0 | 0 | 15.6 | 0 | 0 | 0.62 | 0 | 0 | 9.25 | 0 | 0 | 7.79 | 0 | 0 | 0 | 0 | 0 | 62.58 | 0 | 0 | 70.37 | 0 | 0 | -1.79 | 0 | 0 | 60.79 | 0 | 0 | -0.00 | 0 | 0 |
